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MinStG Mindeststeuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Bei der Ermittlung der Inlandsquote nach § 12 Absatz 1 Satz 2 der Unternehmensgruppe für das betreffende Geschäftsjahr bleibt ein Steuerhoheitsgebiet mit anerkannter Sekundärergänzungssteuerregelung unberücksichtigt, bis die auf dieses Steuerhoheitsgebiet für die betreffende Unternehmensgruppe für ein vorhergehendes Geschäftsjahr entfallende Sekundärergänzungssteuer im gesamten Umfang festgesetzt worden ist. Satz 1 gilt nicht, wenn infolgedessen sämtliche Steuerhoheitsgebiete mit anerkannter Sekundärergänzungssteuerregelung unberücksichtigt blieben.
Quelle: BMJ
Import: